Issue: Vol 160, Issue 4134

Selling shares in small and medium-sized enterprises between now and 5 April 2008 raises considerable difficulties. LESLEY STALKER presents some planning possibilities

The case of Lee Barrett shows how much easier this job would be if it weren't for the clients, says MIKE TRUMAN

PENNY BATES explains the tax planning opportunities on death

A technical victory achieved, MALCOLM BOWEN explains the lengths required to achieve a successful compensation award from HMRC

What are the tax implications of a payment in food?

Only or main residence elections.

Could interest have been avoided on incorrect returns?

Applying the transaction in securities legislation.